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AICPA 证书指的是由美国注册会计师协会旗下创立的专业资格认证,是在国际财会领域具有很高的含金量以及影响力的证书,具有一证换多证的能力。AICPA考...
2022-08-01美国注册会计师证书 USCPA ,是国际财会领域的三大黄金认证之一,每年报考USCPA证书考试的人数都超过十万人,目前已经有超过66万人拿到了USCPA证书执照。...
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2018-07-09Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and...
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2017-04-17距离2016年USCPA*9季度考试窗口开放还有20天,考生们复习的如何了呢?USCPA考试是由美国注册会计师协会AICPA所组织的会计师考试,每年全球都有众多考生报...
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2022-08-242014年报考了 美国注册会计师AICPA考试 的广大考生注意啦,2013年 AI CPA考试 真题(BEC部分)的**与在线阅读地址如下: 2013年AICPA考试真题(BEC) 考生可根据历年真题,预估出今年的考...
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2014-07-15Identify the section of professional standards that describe how Victor should account for the receipt of dividends on its trading securities. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASCAU-CPCAOBATARETBLVSCSQCPRTSPFPCPEFASB AS.........
2015-11-23Situation Technology Holdings, Inc. is a large company with a diverse set of subsidiaries.The accounting system has aggregated the following information regarding segments of the company: Division Unaffiliated revenue Intersegment revenue Total revenue Operating profit (loss) Segment assets Mining $ 50 $ 0 $ 50 $ 10 $1,200 Aerospace 120 30 150 30 2,100 Agriculture 170 10 180 (12) 500 Telecommunica.........
2015-11-231.AUD Accountants standard report on a compilation of a projection should not include a statement that A. There will usually be differences between the forecasted and actual results. B. The compilation of a projection is limited in scope. C. The accountant has no responsibility to update the report for future events and circumstances. D. The hypothetical assumptions used in the projection are reas.........
2015-11-19USCPA备考,一定要结合书本知识多做练习,每天巩固一点点,熟练掌握知识点。 1.AUD Which of the following statements concerning an auditors communication of significant deficiencies identified during the audit of a nonissuer is correct? A. Suggestions concerning administration efficiencies and business strategies should not be communicated in the same report with signifi.........
2015-11-18USCPA中的SIM题型比较难,并且之后所占比例增加,重要性越来越强。考生们需要多加练习,熟悉题型,在考试时回答的更加从容。下面跟着高顿网校USCPA小编一起看看吧, On January 2, Year 1, Golden Corporation sold equipment to Silver Manufacturing for cash and immediately leased it back for 9 years. Golden uses US GAAP. The cash paid was equal.........
2015-11-181.AUD In verifying the amount of goodwill recorded by a client, the most convincing evidence which an auditor can obtain is by comparing the recorded value of assets acquired with the A. Sellers book value as evidenced by financial statements. B. Appraised value as evidenced by independent appraisals. C. Insured value as evidenced by insurance policies. D. Assessed value as evidenced by tax bills..........
2015-11-17Your firm has become aware of the following situations relating to five of its clients. Use the following possibilities to indicate what type of opinions are appropriate in the circumstances (assume all are material). Opinion Types A. Standard unqualified. B. Unqualified with a matter. C. Qualified. D. Adverse. E. Disclaimer. F. Either qualified or adverse. G. Either qualified or disclaimer. H. Ei.........
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2015-11-16高顿网校USCPA小编汇总了一些考生易错题和难题,供广大考生练习! 1.AUD In order to efficiently establish the correctness of the accounts payable cutoff, an auditor will be most likely to A. Compare cutoff reports with purchase orders. B. Coordinate mailing of confirmations with cutoff tests. C. Coordinate cutoff tests with physical inventory observation. D. Compare vendors .........
2015-11-12应对USCPA中的BEC 写作题,找准关键词,搭好框架很重要!平时复习,多看一些例题,适当背一背句子,很有效果。跟着高顿网校USCPA小编来看看吧! Easton Manufacturing Company is in a very competitive industry.The CFO of Easton, Karen Wu, is considering implementing an activity based costing system for the company.Draft a memorandum to Karen explainin.........
2015-11-12